11/08/2023
*Topic: Cukai Tanah & Cukai Taksiran*
Client: What are Cukai Tanah & Cukai Taksiran? These terms are confusing.
Us:
(a) Cukai Tanah = Quit Rent (For Landed property, its known as Cukai Tanah. For Stata property, its know as Cukai Petak).
Charged by: Land Office
Payment frequency: Once a year
(b) Cukai Taksiran = Assessment
Charged by: Local municipal council (eg. DBKL, MBSJ, MBPJ, etc)
Payment frequency: Twice a year (January – June) (July – December)
Client: Eh my friend said that if I don’t receive any Cukai Tanah or Cukai Taksiran bill, I don’t need to pay. Is this correct?
Us: Your friend is not correct. These 2 bills are payable even if you don’t receive the bills. All these bills are available online.
Client: 1 more thing… I have an empty land without any building on the land. Do I have to pay for Cukai Taksiran (Assessment)?
Us: We have encountered cases whereby Cukai Taksiran was charged on empty land. To be 100% certain, you can check with the Jabatan Penilaian of your local municipal council.
